{"created":"2023-05-15T13:16:42.073894+00:00","id":49,"links":{},"metadata":{"_buckets":{"deposit":"c1029078-6b2c-4146-857e-707b55902cbc"},"_deposit":{"created_by":8,"id":"49","owners":[8],"pid":{"revision_id":0,"type":"depid","value":"49"},"status":"published"},"_oai":{"id":"oai:tou.repo.nii.ac.jp:00000049","sets":["1:10"]},"author_link":["102","103"],"control_number":"49","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2020-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"34","bibliographicPageStart":"17","bibliographic_titles":[{"bibliographic_title":"東京通信大学紀要"},{"bibliographic_title":"Journal of Tokyo Online University","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"In recent years, the rapid increase in wealth inequality is one of the most\nimportant problems as well as income disparity in Japan. The Gift tax is the\ncomplementary tax of inheritance tax, and these taxes have function as redistribution\nof property such as correction with tax payment amount.\nThe previous studies have analyzed the inequality of assets and incomes using the\nGini coefficient. However, the analysis on the index with gift tax is not progressing.\nTherefore, the purpose of this paper is to analyze redistribution effect and to clarify\ncomplementary elements with Gift tax on inheritance tax.","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.34340/00000035","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"東京通信大学"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"2434-6934","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"中村 , 俊紀","creatorNameLang":"ja"},{"creatorName":"ナカムラ , トシキ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"102","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Nakamura, Toshiki","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"103","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2020-08-01"}],"displaytype":"detail","filename":"04-02_論文-中村俊紀.pdf","filesize":[{"value":"6.3 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"04-02_論文-中村俊紀","url":"https://tou.repo.nii.ac.jp/record/49/files/04-02_論文-中村俊紀.pdf"},"version_id":"85d323b1-5563-4224-b04f-0aa260d513d8"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"贈与税","subitem_subject_scheme":"Other"},{"subitem_subject":"補完税","subitem_subject_scheme":"Other"},{"subitem_subject":"相続税","subitem_subject_scheme":"Other"},{"subitem_subject":"資産再分配","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"贈与税の補完税としての役割に関する考察 ―贈与税の課税効果と補完性の経済分析―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"贈与税の補完税としての役割に関する考察 ―贈与税の課税効果と補完性の経済分析―","subitem_title_language":"ja"},{"subitem_title":"The Role as Complementary Tax of Gift Tax","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"8","path":["10"],"pubdate":{"attribute_name":"公開日","attribute_value":"2020-08-01"},"publish_date":"2020-08-01","publish_status":"0","recid":"49","relation_version_is_last":true,"title":["贈与税の補完税としての役割に関する考察 ―贈与税の課税効果と補完性の経済分析―"],"weko_creator_id":"8","weko_shared_id":-1},"updated":"2023-07-26T02:49:17.397365+00:00"}